Bachelor of Commerce (B. Com) Semester- III Examination Course Scheme Sr. No. Subjects Examination Scheme Minimum Passing Maximum Marks Marks No. of Credits L T P ESE 1. 2. 3. 4. 5. 6. 7. Compulsory English Marathi/Hindi/Supplementary English Company Law Monetary Economics-Paper I Corporate Accounting Paper –I Cost Accounting Any One Paper from the following Optional Group Group A. Marketing Management – Advertising Management Group B. Human Resource Development- Organizational Behaviour- Paper-I Group C. Banking and Insurance- Banking and Insurance Law and Practices Paper- I Group D. Information Technology- Office Automation P IA P ESE+AI 100 -- 35 20 100 -- 35 ----- 20 20 20 20 100 100 100 100 35 35 35 35 -- -- -- ------ 80 -- 20 100 -- 35 20 100 4 4 - -- 2 80 -- 20 -- 2 80 -- 5 4 5 5 - ------ 3 3 4 3 80 80 80 80 -- - Total Total -4 - 3 4 80 - -- 2 -- 3 4 -80 - -- 3 - 4/Batch 3 35 20 100 -- 35 20 100 11 24 -- 50 30 Note : 1. L- Lecture, T- Tutorial, P- Practical, IA- Internal Assessment, ESE-End Semester Examination, E-External Examiner Marks, I-Internal Examiner Marks 2. Practical Period for the subject Information Technology-04 Periods per week/per batch of 30 students. GONDWANA UNIVERSITY, GADCHIROLI B. Com. Part-II Compulsory English Semester III PAPER III Objective: 1. The Prose Passage serve the purpose of developing Reading Skill and to know about the worldly ways of the World. 2. To make students aware about the basic knowledge of English Grammar, and to develop among them an ability of effective communication in English. 3. To make aware about the basics of Business Communication. UNIT I1) 2) 3) 4) AKIO MORITA DHIRUBAI AMBANI G.D. NAIDU G.R. GOPINATHAN UNIT II1) 2) 3) 4) R.KIRLOSKAR AND L.KIRLOSKAR LOUIS BRAILLE MALLIKA SHRINIVASAN MUHAMAD YUNUS UNIT IIIWRITING SKILL 1) ESSAY WRITTING (Any One Out Of five) UNIT IVBASIC GRAMMER AND LANGUAGE SKILL 1) 2) 3) 4) DIRECT - INDIRECT PUNCTUATION ARTICLES CORRECT USE OF WORD PRESCRIBED BOOK FOR TEXTUAL COMPONANT 1) MODERN TRAILBLAZERS-BOARD OF EDITORS PUBLISHED BY ORIENT BLACK SWAN BOOKS RECOMMENDED FOR GRAMMAR EXERCISE 1. WINGED THOUGHT ORIENT BLACK SWAN 2. Macmillan Foundation English by R.K Dwivedi & A. Kumar (Macmillan) 3. Contemporary English Grammar & Composition by David Green (Macmillan) 4. Success with Grammar and Composition by K. R. Narayanswami (Orient Longman) 5. Macmillan Phrasal Verbs (Macmillan) 6. Enriching your competence in English by A R Thorat, B S Valke, S B Gokhale (Orient Longman) 7. English Grammar & Composition By WREN & MARTIN (S.CHAND) xksaMokuk fo|kihB] xMfpjksyh Ckh- dkWe- Hkkx nkssu ¼l= 3 o 4½ EkjkBh ¼ vko';d ½ ,dw.k xq.k 80 $ 20 IkkB;iqLrd & lkfgR;laink ?kVdhdj.k vkf.k xq.kfoHkkx.kh ?kVdhdj.k x| ¼ xq.k ½ Ik| xq.k varxZr eqY;kadu ?kVd 1 o 2 & nh?kksZRrjh iz'u 16 $ 16 20 ?kVd 3 o 4 & y?kqRrjh iz'u 16 $ 16 ?kVd 1]2]3]4 & y?kqRrjh iz'u 8 $ 8 --------------------------------------------------------------------------------------------------------------,dw.k %& 40 $ 40 20 ¾ 100 --------------------------------------------------------------------------------------------------------------- iz’u if=dsps Lo#Ik& l= 3 iz 1 daz 1] 2] 3]4 ;k x|ikBkaoj nh?kksZRRkjh iz'u ¼ nksu iSdh ,d &300 rs 400 'kCnkr ½ 16 xq.k iz 2 daz 1] 2] 3]4 ;k Ik|koj nh?kksZRRkjh iz'u ¼ nksu iSdh ,d &300 rs 400 'kCnkr ½ 16 xq.k iz 3 daz 1] 2] 3] 4] 5]6 ;k x|ikBkaoj 4 iz'ukapk ,d xV y?kqRrjh ¼ nksu xVkaiSdh ,d & izR;sdh 100 'kCnkr ½ 16 xq.k iz 4 daz 1] 2] 3] 4] 5]6 ;k Ik|kaoj 4 iz'ukapk ,d xV y?kqRrjh ¼ nksu xVkaid S h ,d & izR;sdh 100 'kCnkr ½ 16 xq.k iz 5 & ojhy 4 ?kVdkaoj 4 iz'u vfuok;Z & ¼ izR;sdh 100 'kCnkr ½ 16 xq.k --------------------------------------------------------------------------------------------------------------------------------------------,dw.k 80 xq.k varxZr ewY;kadu 1 2 3 4 lHksps @ dk;Zdzekps bfro`Rr ys[ku orZekukrhy fo"k;koj fuca/kys[ku LFkwy okpu OkDr`Ro Li/ksZps vk;kstu 5 xq.k 5 xq.k 5 xq.k 5 xq.k ----------------------------,dw.k 20 xq.q k vH;kldze&l= 3 x| & 123456- 'ksrdÚ;kapk vlwM /;s;kaph ijkdk"Bk vfrFkh nsoks Hko deZohj vkf.k egkjk"VªkPkh tM.k&?kM.k Ckktk: laLd`rhP;k foG[;kr llsgksyiV Ik| & 1 nksu Hkk:Ms 2 ?ku’;ke lqna jk 3 ekuwl 4 okLrookn 5 fQ;kZn 6 fcjlk eqaMk & e- tksfrck Qqys & lkus xq:th & okeu —“.k pksj?kMs & xaxk/kj ikurko.ks & Hkkuq dkGs & nknklkgsc eYgkjh eksjs & lar ,dukFk & gksukth ckGk & cfg.kkckbZ pks/S kjh & olar vkckth Mkgkds & fgjk cUlksMs & Hkqtax esJke &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& mi;ksftr ejkBh & bfro`Rr ys[ku &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& गोंडवाना ववश्वववद्यालय,गडचिरोली बी.कॉम द्ववतीय ह द िं ी (अननवायय)(तत ृ ीय सत्र) पाठ्यपस् ु तक: साह त्य मिंजरी कुल अिंक : ८०+२० घट्कीकरण,प्रश्नपत्र का प्रारूप एवं अंक ववभाजन इकाई: एक – पाठ्यपुस्तक के ननर्ााररत गद्य खंड में से चार –चारलघुत्तरीप्रश्नों के दो समूह होंगे,जजनमें से ककसी एक ही समूह के सभी प्रश्नों के उत्तर दे ने होंगे.प्रत्येक प्रश्न ५ अंकके होंगे. कुल अिंक ोंगे (२०) इकाई: दो – पाठ्यपुस्तक के ननर्ााररत कववता खंड में से दो-दो लघुत्तरी प्रश्नों के दो समूह होंगे,जजनमें से ककसी एक ही समूह के सभी प्रश्नों के उत्तर दे ने होंगे.प्रत्येक प्रश्न १०अंकके होंगे. कुल अिंक ोंगे (२०) इकाई: तीन – व्यावहाररक हहंदी ज्ञान के अंतगातअनुवादसे दो प्रश्न १० अंक के होंगे,जजनमें से ककसी एक प्रश्न का उत्तर दे ना अननवाया होगा. . कुल अिंक ोंगे (१०) इकाई: िार – व्यावहाररक हहंदी ज्ञान के अंतगात ह द िं ी भाषा के ववववध रूपसे दो प्रश्न होंगे,जजनमें से ककसी एक प्रश्न का उत्तर दे ना अननवाया होगा . कुल अिंक ोंगे (१०) इकाई: पािंि – पाठ्यपुस्तकमें ननर्ााररत सम्पुणा पाठ्यक्रम से दस अनत-लघुत्तरी प्रश्न होंगे,सभी प्रश्नों का उत्तर अननवाया होगा.प्रत्येक प्रश्न 2 अंक के होंगे. (20) कुल अिंक ोंगे सि ू ना : इकाई एक और दो के अंतगात पछ ू े जाने वाले सभी प्रश्न लघत्ु तरीय होंगे.प्रश्नों के उत्तर लगभग २५ पंजततयों में अपेक्षित है . . २. ३. ४. ५. १ इकाई एक और दो में पछ ू े गये सभी प्रश्न ववकल्प के साथ होंगे. इकाई तीन के अंतगात पछ ू े गए प्रश्नों के उत्तर कम से कम १५० शब्दों के होने चाहहए. इकाई चार में पछ ू े गए सभी प्रश्न लघत्ु तरीय होंगे. इकाई पांच के अंतगात पछ ू े गए सभी प्रश्न अनत लघत्ु तरी होंगे.जजनके उत्तर ४ से ५ पंजततयों में दे ने होंगे. अिंतगयत मल ू यािंकन २० अिंक - गह ृ पाठ - पररसंवाद/पररचचाा १० अिंक १० अिंक --------------------------------------पाठ्यक्रम -------------------------------गद्य बबभाग:१.उसने कहा था-नीरजा गुलेरी २.नेता नहीं,नागररक चाहहए-रामर्ारीससंह’हदनकर’३.पहहला सफ़ेद बाल-हररशंकर परशाई 4.जहााँ आकाश नहीं हदखाई दे ता-ववष्णुप्रभाकर 5.मेहमान से भगवान बचाएं-गोपाल प्रसाद ब्यास६.इस्तीफा – मुंशी प्रेमचंद पद्य ववभाग:-१.हहमाहि तुंग श्ुंग से – जयशंकर प्रसाद २.मन आजाद नहीं है -गोपालदास सतसेना ’नीरज’ ३.वसंत की अगवानी-श्ी नागाजुान ४.बदली-महादे वी वमाा ५.पोस्टर और आदमी-सवेश्वरदयाल सतसेना ६.चार ववचार-हररवंशराय बच्चन व्याव ाररक ह द िं ी ज्ञान :- अ)अनवु ाद- पररभाषा, ववशेषताए एवं प्रकार (शब्दानवु ाद,भावानवु ाद,छायानवु ाद,आशुअनवु ाद). ब)ह दिं ी भाषा के ववववध रूप-कायाालयी भाषा,मीडडया भाषा,ववत ् एवं वाणणज्य भाषा . . सन्दभय ग्रन्थ:१ प्रयोजनमल ू क हहंदी संरचना एवं अनप्र ु योग डॉ.रामप्रकाश गप्ु त,रार्ाकृष्ण प्रकाशन,हदल्ली - २ .मानक हहंदी व्याकरण-डॉ.अशोक कुमार उपाध्याय-र्नपत रॉय & कं. हदल्ली ३.राजभाषा शब्दकोष –डॉ.हरदे व बाहरी-लोकभारती प्रकाशन,इलाहबाद ४.व्यावहाररक हहंदी ज्ञान –डॉ.शैलेन्द्ि कुमार शुतल ५.सामान्द्य हहंदी –पथ्ृ वी नाथ पाण्डेय- नालंदा पजब्लसशंग हाउस,इलाहाबाद ६.सम्प्रेषण मल ू क व्यावसानयक हहंदी-डॉ.मार्व सोनटतके ,ओररएन्द्ट ब्लैकस्वान प्राइवेट सलसमटे ड,है दराबाद .७.साहहत्य कलश-राघव पजब्लशषा&डडस्रीब्यट ू र. GONDWANA UNIVRSITY, GADCHIROLI SYLLABUS : B.Com. Part II SUPPLEMENTARY ENGLISH SEMESTER III Objectives: 1. The prose pieces and poems serve the purpose of developing reading skill, to enrich vocabulary and understand men and manners. 2. This will provide the students an opportunity to learn language elements and their application. 3. This will help them to learn the basic knowledge of English Grammar and Business correspondence. Semester III : Unit I – Prose 1. The Hotel Stefani by J. Millington Ward 2. The Jam Sahib of Nawanagar by A. G. Gardiner 3. An Astrologer’s Day by R. K. Narayan 4. Mano Majra by Khushwant Singh Unit II – Poetry 1 The Duck and The Kangaroo by Edward Lear 2 Up and Away by T. Mark 3. Gandhi Maharaj by Rabindranath Tagore 4. French Peasants by Monk Gibbon Unit III – Letter Writing and Composition 1. Business Letters ( Bank and Insurance letters) 2. E-mail composition Unit IV –: Grammar & Usage 1. Synonyms 2. Antonyms 3. Tense (Transformation of one type of tense into another type) 4. Commerce/Business terms -Prescribed Book for textual contents – Prose and Poetry New Avenues : An Anthology of Prose and Poetry by Board of Editors (Orient BlackSwan) -Recommended reading for Grammar & Composition 1. Macmillan English Grammar and Composition by R. C. Jain (Macmillan India LTD) 2. Macmillan Foundation English by R.K Dwivedi & A. Kumar (Macmillan) 3. Contemporary English Grammar & Composition by David Green (Macmillan) 4. Success with Grammar and Composition by K. R. Narayanswami (Orient Longman) 5. Macmillan Phrasal Verbs (Macmillan) 6. Enriching your competence in English by A R Thorat, B S Valke, S B Gokhale (Orient Longman) Semester I : Distribution of Marks Theory Internal Practical 1. Texts ( Prose and Poetry) 56 20 -- 2. Language Skills: Grammar & Usage 24 -- -- Semester I : Pattern of Question Paper : Que : 1. A) One Long Answer Question out of Two to be answered in about 150 words (Based on Prescribed Text-unit I) 08 B) One Long Answer Question out of Two to be answered in about 150 words (Based on Prescribed Text-unit I) 08 Que : 2. A) One Long Answer Question out of Two to be answered in about 150 words (Based on Prescribed Text-unit II) 08 B) One Long Answer Question out of Two to be answered in about 150 words (Based on Prescribed Text-unit II) 08 Que : 3. A) Two Short Answer Questions out of Four to be answered in about 50 words (Based on Prescribed Text-unit I) 08 B) Two Short Answer Questions out of Four to be answered in about 50 words (Based on Prescribed Text-unit II) 06 Que : 4. A) Write a business letter (One out of Two) 08 B) Compose E-mail (One out of Two) 08 Que : 5. A) Six very short Answer Question to be answered in one sentence or not more than three lines each : (Based on Prescribed Text-unit I ) 06 B) Two stanzas for identification of the names of poems and poets (Based on Prescribed Text-unit II) 04 C) Write the Synonyms (Two) 02 D) Write the Antonyms (Two) 02 E) Do as directed (Change one type of tense into another type) (Two) 02 F) Write the meaning of the given commerce/business related Words (Two) 02 SYLLABUS B.Com. - II Company Law Semester - III Level of knowledge : Basic Knowledge Objectives : To develop conceptual understanding of the fundamentals of company law and procedure requirements. To impart skills in law. CONTENTS Unit- I : 1) Joint Stock Companies Meaning Nature, Kinds of Companies, Private Companies and Public Companies, Distinction, Holding companies and subsidiary companies, Advantage, Disadvantages of Joint Stock Company, Conversion of a Private Company into Public Company, Conversion of a Public Company into a Private Company. 2) Formation of Companies Causes, Stages of formation of companies., Functions. Promotors Meaning, kinds, functions, duties, liabilities of promoters. Unit - II :3) Memorandum of Association and Articles of Association Meaning, Importance, Nature, Contents of Memorandum Doctrine of ultravirus, effect of memorandum and articles, Doctorin of constructive notice, Doctorin of indoor management. Alteration in Memorandum of Association. Distinction Memorandum of Association and Article of Assocition. 4) Prospectors Definition, Objective, Conditions for the Issue of Prospects, Statement in lieu of prospectus, Information memorandum, contents, Registration, Book Building, Shelf Prospectus, misrepresentation and penalties in Prospectus. Unit-III : 5) Concept of Capital Introduction, Classification, Kinds of Share Capital, Procedures for the issue of share, Bonus Issues, Private Placement, Alteration in Share Capital, Underwriting of Shares. Equity with differential rights, right issues, issue of sweat equity shares, Employees stock option scheme. 6) Share Allotment and Share Certificate Share Certificate, Meaning, Particulars in Share Certificate, Statutory Provisions Regarding Share Certificate, Characteristics of Share Warrant, Statutory condition regarding share warrant, Call in Share, Forfeiture of Share, Provision Regarding, Forfeiture of Shares, Surrender of Share. Meaning & Types, Procedure for making calls, Call in advance, Transfer & Transmission of Share, Employees Stock option Scheme, Buy Back Shares. Unit-IV : 7) Membership of a Company Qualification, Method of Member of Company, Advantages & Disadvantages, Termination of Membership Rights and Liabilities of Member. 8) Directors of Company Appointment, Remuneration of Directors, Duties, Liabilities, Powers, Removal of Directors, Retirement of Director, Legal Position of Directors. List of Recommended books 1. A. K. Mujumdar, Dr. D. K. Kapur, Company law and practice. (Taxmann’s, New Delhi) 2. B.K. Sen Gupta Company Meeting law procedure, (Eastern law house, Culcutta) 3. P. K. Ghosh, V. Balchandran, Company law and practice (Sultan Chand & Sons) 4. Elements of Company Law by N. D. Kapoor, (Sultan Chand & Sons, New Delhi) 5. V. S. Datey, Elements of Company Law (Taxmann’s Allied SErvices (P.) Ltd. New Delhi) 6. Avatar Singh, Company law (Eastern Book Co. Lucknow) 7. P.P.S. Gognd company law S. Chand & Co. 8. Gondwana University B.Com Part II ( Semester III ) MONETARY ECONOMICS (Money and Banking ) Objective : To explain the nature, functioning and issues related to money, Banks and Non Banking financial institutions in India to the students. Unit No. 1 2 Topic Money 1.1 Evolution, definition, nature and functions of money. 1.2 Paper Currency and Its Kinds, Advantages and Disadvantages. Impact of fake currency in Indian Economy 1.3 Methods of Note Issue: Fixed Fiduciary System, Fixed Maximum Fiduciary System , The proportional Reserve System , Minimum Reserve System. Monetary System 2.1 Modern Monetary system- Plastic currency ATM(Automatic Traler Machine) ECS (Electronic Clearing System) Credit & Debit card and EFT (Electronic Fund Transfer) 2.2 Inflation and Deflation Banking 3.1 Evolution, Definition , and Types of Banks 3.2 Functions of Commercial Banks. 3.3 Credit Creation by Commercial Banks 3 4 4.1 4.2 4.3 4.4 Central and World Bank Central Bank : Definition , Importance. and Functions. Credit Control by Central Bank. Repo and Reverse Repo Rate World Bank : Evolution, Objectives , functions , Achievement. World Bank and India, Objections against the World Bank. Books Recommended 1) 2) 3) 4) 5) 6) Monetary Economics : Dr. Devender Kawday , Dini Menon. Payal Prakashan Nagpur. Macro Economics : Errol D’Souza. PEARSON Delhi. ekSfnzd vFkZ”kkL= % MkW- izHkkdj ns”keq[k- fiaiGkiqjs izdk”ku ukxiwj vf/kdks’k.k vkf.k foŸkh; iz.kkyh %MkW th-,u->kejs ] MkW- T;ksRLuk ns”kikaMs- fiaiGkiwjs v¡M da- ifCy”klZ ukxiwj ekSfnzd vFkZ”kkL= % Vh-Vh-lsBh- y{eh ukjk;.k vxzoky vkxjk& 3 eqnzk] cSafdax ,oa vUrjkZ’Vªh; O;kikj % Vh-Vh-lsBh] y{eh ukjk;.k vkxjk&3 Gondwana University B.Com Part II ( Semester III ) MONETARY ECONOMICS (Money and Banking) Ques. No. 1 - Unit I Theory: 80 Marks Internal Assessment: 20 Marks 08Marks 08 Marks A. Theory B. Theory OR Ques. No. 2 - Unit II C. Theory A. Theory 16Marks B. Theory 08Marks 08 Marks OR 16Marks Ques. No. 3 - Unit III C. Theory A. Theory B. Theory 08 Marks 08Marks OR Ques. No. 4 - Unit IV C. Theory A. Theory B. Theory 16Marks 08 Marks 08Marks OR Ques. No. 5 C. Theory A. Theory on Unit No. I 16Marks 4 Marks B. Theory on Unit No. II 4 Marks C.Theory on Unit No. III 4 Marks D. Theory on Unit No. IV 4 Marks B. com. Part II Semester – III CORPORATE ACCOUNTING- PAPER I Theory - 80 Marks Internal Assessment - 20 Marks Unit 1 1. Floatation of joint stock companies and their capital structure. Accounting for issue and forfeiture of shares, re-issue of forfeited shares Issue and redemption of debentures. Unit II 1. Final accounts of companies: preparation of final accounts of joint stock companies with reference to companies act. Unit III 1. Valuation of Goodwill: Meaning and features of goodwill need for valuation of good will, factors Influencing valuation of goodwill, Methods of goodwill. Average Profit Method Weighted Average Profit Method Super Profit Method Capitalization Method Unit IV 1. Valuation of Shares: Meaning and need for valuation of shares, factors influencing valuation of shares, methods of valuation of shares. Net Asset Method Yield Method Fair Value Method Books Recommended 1. Advanced Accounts- M.C.Shukla, T.S.Grewal; M.P.Gupta; S. Chand & Co. 2. Corporate Accounting - izk- vCnqy ckjh] MkW- vjfoan “ksaMs] izk- ek/ko gkrs] MkW-lqHkk’k tk/ko vuqjk/kk izdk”ku ukxiwj 3. Corporate Accounting – Dr. S. M. Shukla, Dr. S. P. Gupta, Sahitya Bhawan Publication. 4. Company Accounts – izk- ,- ,l- m[kGdj] fo|k izdk”ku] ukxiwj- 5. Corporate Accounting – S. Anil Kumar, V. Rajesh Kumar, B. Mariyappa, Himalaya Publication House. 6. Financial Accounting – MkW- ,l- ,e- “kqDy] lkfgR; Hkou] vkxzk- 7. Financial Accounting – S. M. Somani, J. M. Ranade, Sheth Publication. 8. Financial Accounting – S. P. Jain, K. L. Narang, Kalyani Publication. 9. Financial Accounting – N. Vinayakam, B. Charumati, S. Chand and Company. 10. Financial Accounting -2- izk- iznhi okB] ik;y izdk”ku] ukxiwj 11. Financial Accounting – Dr. K. B. Moharir, Dr. Pradip Ghorpade, Dr Jaydev Lanjewar, Prof. Kedar, Payal Prakashan Nagpur. B.com-Part II Semester III CORPORATE ACCOUNTING- PAPER I Theory - 80 Marks Internal Assessment - 20 Marks On unit I Que.1 A) Practical problem 8 marks B) Practical problem 8 marks Practical problem 16 marks Practical problem Practical problem 8 marks 8 marks Practical problem 16 marks Practical problem Practical problem 8 marks 8 marks Practical problem 16 marks On unit IV A) Practical problem 8 marks B) Practical problem 8 marks C) Practical problem 16 marks A) Theory on unit I 4 marks B) Theory on unit II 4 marks C) Theory on unit III 4 marks D) Theory on unit IV 4 marks OR C) On unit II Que 2 A) B) OR C) Que 3 Que 4 On unit III A) B) OR C) OR Que 5 Internal Assessment -20 marks Internal Assessment Marks will based on the following Section – A & Section – B Section – A (Assignment on any two units is compulsory) Unit -I Collection and recording in Advertise of issue of share published in news papers & Journals. Unit II Collection of Final Accounts of Companies published in news papers & Journals. Unit III Collection & recording accounting treatment of Valuation of goodwill at local or any suitable place. Unit IV Collection & recording accounting treatment of Valuation of Share at local or any suitable place. Section B Home Assignment on all four units. B.COM.PART TWO SEMESTER-III COST ACCOUNTING Theory: 80 Marks Internal Assessment: 20 Marks Objectives- To Provide Basic Knowledge and Understanding of important Cost Accounting To Business and Industry Periods Allotment 15 UNIT I Meaning, Importance, Nature and Scope of Cost Accounting, Methods and Types of Costing, Distinguish between Cost Accounting and Financial Accounting, Element of Cost and Allocation. Single or Output Costing, Problems relating to Cost-Sheet and Tender 15 UNIT II Reconciliation Statement- Causes of Reconciliation Needs, Reasons for difference, Reconciliation of Profits Shown by Financial Accounting and Cost Accounting. 15 UNIT III Process Costing- Feature of Process Costing, Advantages and Disadvantages, Principle of Process Costing, Application of Process Costing, Problems on Simple Process Including Normal And Abnormal Gain and Wastage. And Joint Product Costing and Sale of By –Product. UNIT IV 15 Contract Costing- Features, Types of Contract Costing, Certified Work, Uncertified Work, Retention Money, Profits on Incomplete Contracts, Cost-Plus Contract, Treatment of Profits and Problems on One or Two Contracts for One Year Only, Placement of Important Items in the Balance- Sheet of Contract. BOOK RECOMMENDED 1. Cost Accounting- R. S. N. Pillia and V. Bhagavati,S.Chand and Company, New Delhi 2. Cost and Management Accounting- Dr. Rahul Sawlikar, Dr. K.B.Moharir and Dr. Pradip Ghorpade, Rajani Prakashan,Nagpur. ISBN-978-93-82683-00-1 3. Cost Accounting-M. Khan And P.K. Jain, Tata McGraw Hill ISBN – 13:978-0-07-040224-9 4. Cost Accounting- Dr. R.K.Sawlikar and Dr. R.P.Ingole, Das Ganu Prakashan, Nagpur, ISBN-978-9381660-40-9 5. Cost Accounting- S.N.Patil and A.N.Patil, Vishwa Publishers and Distributors, Nagpur. ISBN-8186454-34-9 6. Cost and Management Accounting- Y.R.Mahajan, Pimplapure Prakashan, Nagpur 7. Cost Accounting-M.C.Shukla,T.S.Grewal, M.P.Gupta, S.Chand and Company, New Delhi 8. Practical Costing- B.S.Khanna, I.M.Pandey,G.K.Ahuja,S.C.L.Batra,S.Chand and Company, New Delhi 9. Cost and Management Accounting (Marathi) Dr.Kishor Moharir, Sunita Moharir, Dr. Pradip Ghorpade, Dr. Vinod Waghale, Das Ganu Prakashan, Nagpur 10. Cost and Management Accounting (Marathi)- Dr.Sudhir Bobhankar, Dr. Megha Kanetkar, Shri. Sainath Prakashan, Nagpur 11. Cost Account (Hindi) - S.M.Shukla 12. Cost Account (Hindi) - I.G.Gupta and Trivedi 13. Cost Account (Hindi) - M.N.Arora, S.Chand and Company, New Delhi 14. Rathnam Costing Theory- P.V.Rathnam 15. Cost Accounting-V.K.Saxena, C.D.Vashist 16. Cost Accounting-Jawaharlal 17. Cost Accounting- S.P.Iyanger, Sultan Chand and Company, New Delhi 18. Cost and Management Accounting- ShashiK. Gupta, Kalyani Publisher, New Delhi 19. Cost Accounting-S.P.Jain and Narang PAPER-PATTERN OF B. COM PART TWO SEMESTER III COST ACCOUNTING Time = 3.00 Hours Marks =80 Que No. 1 on Unit 1st a) Theory b) Problem (8M) (8M) (OR) c) Problem Que No. 2 on Unit 2nd a) Problem b) Problem (16M) (8M) (8M) (OR) c) Problem (16M) Que No. 3 on Unit 3rd a) Problem b) Problem (8M) (8M) (OR) c) Problem (16M) Que No. 4 on Unit 4th a) Problem b) Problem (8M) (8M) (OR) c) Problem (16M) Que No. 5 Write Short Answers a) Theory on Unit 1st (4M) b) Theory on Unit 2nd (4M) c) Theory on Unit 3rd (4M) d) Theory on Unit 4th (4M) B.Com Part Two Semester III Advertising Management Theory : 80 Marks Internal Assessment :20 Marks Objective: To acquaint students with the theory and practice of Advertising as well also Management UNIT I Introduction and Basic Concepts History of Advertising, Meaning of Advertising, Advertising Purpose and Functions, Social and Ethical aspects of Advertising, Advertising and the Marketing Mix, Role of Advertising in the Marketing Mix, Advertising as a Communication Process, Types of Advertising, Major Institutions of Advertising Management. UNIT II Advertising and Campaign Planning Marketing Strategy and Situation Analysis, Advertising Plan, Advertising Objectives, DAGMAR Approach, Advertising strategy, Advertising Compaign -Planning Process, Advertising BudgetDifferent Methods, Budget Making Process. UNIT III Advertising Media Strategy Role of Media, Types of Media, Their advantages and disadvantages, Media research and Advertising decisions, Media Planning, Selection and Schedule Strategies, Evaluation of important Media- Print, Audio, Audio-Visual, Outdoor, Direct-Mail. UNIT IV Advertising Effectiveness and Advertising Functions Methods of Measuring Advertising Effectiveness, Advertising Research, Structure and Functions of an Advertising Agency, Selection and Co-ordination of Advertising Agency, Advertising regulation, Internet Advertising. REFERENCE BOOKS 1. Rajeev Batra, John.G.Myers, T.David, A.Aaker, Advertising Management, 5thEdition, PHI Edition, New Delhi 1998. 2. Jefkins and Yadin, Advertising, 4th Edition, Pearson Education, New Delhi 2000 3. Mahendra Mohan, Advertising Management-Concepts and Cases, Tata McGraw Hill Publishing Company Ltd, New Delhi 2001 4. S.A.Chunnawalia and K.C.Sethia, Foundation of Advertising-Theory and Practice, Himalaya Publishing House 2002 5. DavidAaker, Advertising Management, Prentice Hall of India Pvt.Ltd, New Delhi. B.Com Part Two Semester III Advertising Management Theory: 80 Marks Internal Assessment: 20 Marks Ques. No. 1 - Unit I A. Theory 08Marks B. Theory 08Marks OR C. Theory Ques. No. 2 - Unit II A. Theory 08Marks 08Marks B. Theory 08Marks OR C. Theory 16Marks Ques. No. 3 - Unit III A. Theory 08Marks B. Theory 08Marks OR C. Theory 16Marks Ques. No. 4 - Unit IV A. Theory 08Marks B. Theory 08Marks OR C. Theory Ques. No. 5 16Marks A. Theory on Unit No. I 4 Marks B. Theory on Unit No. II 4 Marks C. Theory on Unit No. III 4 Marks D. Theory on Unit No. IV 4 Marks B.Com Part Two Semester III Organisational Behaviour (Paper – I) Theory : 80 Marks Internal Assessment :20 Marks Level of Knowledge : Basic Knowledge Objective: To understand the conceptual framework of organizational behaviour UNIT – I Nature of Organization : Organizational Goals – Nature of Organizational Behaviour – Historical Evolution of Organization Behaviour. Foundation of Individual Behaviour Personality : Concept, Theories, Determination, Personality and Organizational Behaviour UNIT – II Perception, Learning Attitudes and Organizational Behaviour : Perception : Concept, Process, Perception and Organization Behaviour – Learning : Concept, Principles, Learning Theories and Organizational Behaviour – Attitudes, values and Job Satisfaction . UNIT –III Basic Motivational Concepts : Meaning, Concept and Factors of Motivation, Objective, kinds, and Techniques of Motivation, Importance and Factors of Motivation. Incentives – Concept and Meaning of Incentives, Types of UNIT - IV Theories of Motivation : – Abraham Maslow’s Need Hirerarchy Theory, Herzberg’s TwoFactor Theory and Douglus MCGregor’s Theory X and Y. Application of Concepts of Motivation : Job Enlargement, Enrichment, Job Rotation. REFERENCE BOOKS : 1. K. Aswathappa, Organizational Behaviour, Himalaya Publishing House 2. L.M. Prasad, Organizational Behaviour, Sultan Chand and Sons, New Delhi 3. Shukla, Madhukar, Understand Organizations : Organization Theory and Practice in India, Prentice Hall, New Delhi. 4. S.S. Khanna, Human Resources, S. Chand & Co. 5. A. M. Shaikh, Human Resource Management, S.Chand & Co. B.Com Part Two Semester III Organisational Behaviour (Paper – I)) Theory: 80 Marks Internal Assessment: 20 Marks Ques. No. 1 - Unit I A. Theory B. Theory 08Marks 08 Marks OR Ques. No. 2 - Unit II C. Theory A. Theory B. Theory 16Marks 08 Marks 08Marks OR 16Marks Ques. No. 3 - Unit III C. Theory A. Theory B. Theory 08 Marks 08Marks OR Ques. No. 4 - Unit IV C. Theory A. Theory B. Theory 16Marks 08 Marks 08Marks OR Ques. No. 5 C. Theory A. Theory on Unit No. I 16Marks 4 Marks B. Theory on Unit No. II 4 Marks C. Theory on Unit No. III 4 Marks D. Theory on Unit No. IV 4 Marks B. Com. - Part – II Semester III Banking and Insurance law and Practices Paper I Theory: 80 Internal Assessment: 20 Objective 1) The objective of this subject is to provide in depth knowledge on various aspect of Banking system and Insurance. 2) To make the students aware about the careers in the Field of Banking and Insurance. Unit – I: Co-operative Bank : 1. Meaning, Origin and Function of Co-operative Bank 2. Distinction between Co-operative Bank and Commercial Bank 3. Role of Co-operative Banks in the emerging economy Unit – II: Co-operative Credit Institution 1. Rural Co-operative Credit (Bank) A) Short Term & Medium Term Credit Institutions B) Long term Credit Institutions 2. Micro Finance i) Kisan Credit card ii) Agricultural Insurance Unit III : Life Insurance Nature of life Insurance Contract, Principle of life Insurance, Caveaternpor – Policy conditions proof of age, Grace days, Lapse Received, Surrender value & Paid up value with collation Loan nomination and Assignment suicide clause. Unit IV : General Insurance Definition, Meaning & Advantages, Features of General Insurance ,Principles of General Insurance, Types of General Insurance and Law relating to General Insurance in India. Books Recommended :1) Indian Banking system ( Ramesh book depo Jaipur, New Delhi) Trivedi, Choudhary, Kumar 2) Banking and Financial Market in India 1947-2007 ( New Century Publication, New Delhi ) Niti Bhasin 3) Banking Theory and Practice ( Vikas Publication) K.C. Shekhar and Lakmi Shekhar. 4) Banking Theory Law and Practice ( S. Chand) K.P.M. Sundaram, DN.Varshney 5) Insurance Principle & Practice ( S. chand and Company New Delhi) M.N. Mishra 6) Insurance Principle & Practice ( S. Chand and company New Delhi) Vinayakam N. Radhaswamy & Vasu devan S.V 7) Insurance theory & Practice ( Pearls Book Delhi) Bhargava B.D. 8) Insurance Management ( Principles and Practices) Deep & Deep Publicaion Pvt. Ltd. ( F-159 Rajouri Garden, New Delhi- 110027) Karmal Pal, B.S. Bodla, M.C. Garg. B. Com. - Part – II Semester III Banking and Insurance law and Practices Paper I Theory: 80 Marks Internal Assessment: 20 Marks Ques. No. 1 - Unit I A. Theory B. Theory 08Marks 08 Marks OR Ques. No. 2 - Unit II C. Theory A. Theory 16Marks B. Theory 08Marks 08 Marks OR 16Marks Ques. No. 3 - Unit III C. Theory A. Theory B. Theory 08 Marks 08Marks OR Ques. No. 4 - Unit IV C. Theory A. Theory B. Theory 16Marks 08 Marks 08Marks OR Ques. No. 5 C. Theory A. Theory on Unit No. I B. Theory on Unit No. II 16Marks 4 Marks 4 Marks C. Theory on Unit No. III 4 Marks B.Com Part – II SEMESTER III INFORMATION TECHNOLOGY - OFFICE AUTOMATION UNIT–I: Office Automation Introduction of Office Automation, What is Office?, Need of Office Automation Office Automation Tools: Computer: E-MAIL, Internet for Business Conferencing, Voice-Mail, Fax Machine, Printer. E-commerce, E-governance. UNIT–II: Word Processing Introduction to Word Processing, Features of MS-Word, Creating document, Opening Documents, Saving Documents, Protecting Document, Print Preview, Page Setup, Printing Document, Various Utility Option like: Undo, Copy, Paste, Cut, Select, Find, Replace, Go to, Formatting Text With : Font, Paragraph, Alignment, Line Spacing, Working with Table, Spelling and Grammar Check, Mail Merge UNIT–III: Working with Spread sheet Introduction to Spread sheet, Features of Ms-Excel, Basic of MS-Excel, Navigating around the Worksheet, Excel Toolbars and Operations, Formatting Features, Copying Data Between Worksheets, Entering and Editing Cell Entries, Various type of Charts (Column Chart, Pie Chart, Line chart, Bar chart), Creation of Charts, Editing and Formatting Charts, Goal Seek. Database in Excel UNIT–IV: Presentation Graphics Introduction, Features of Ms-PowerPoint, Standard Toolbar, Formatting Toolbar, Drawing Toolbar, Creating Slides, Running Slides, Different types of Layout, Moving the Frame, Inserting Clip Art, Picture, Slide, Copying, Hiding, Slide Transition, Text Styling, Send to Back, Entering Data to Graph, Table, Design Template, Package for CD (Pack & Go Feature). Books: 1) K.K. Bajaj, “Office Automation”, Mac Millan, ISBN 13: 9780333929278 2) Sanjay Saxena, “MS Office 2007 in a Nutshell”, Vikas Publication, 2011, ISBN-978-81259-5036-3 3) Rutkosky, Seguin, Audrey “Microsoft Office 2007”, BPB, ISBN-10:81-8333-2285/13:978-81-8333-228-6 4) S.B.Kishor, “MS-Office”, Das Ganu Publication. References: 1) Gini Courier, Annulet Marquis, “Microsoft Office-2000”, BPB, ISBN: 8176560839 2) S.Jaiswal, “IT Today Encyclopedia”, Galgotia, ISBN: 9788175152700 3) Sanjay Saxena, “A First Course in Computers”, Vikas Publication, ISBN : 9788125914440 B.Com Part Two Semester III INFORMATION TECHNOLOGY - OFFICE AUTOMATION Theory: 50 Marks Internal Assessment: 20 Marks Practical: 30 Marks Ques. No. 1 - Unit I A. Theory B. Theory 05Marks 05Marks C. Theory D. Theory 05Marks 05Marks A. Theory B. Theory 05Marks 05Marks C. Theory D. Theory 05Marks 05Marks A. Theory B. Theory 05Marks 05Marks C. Theory D. Theory 05Marks 05Marks A. Theory B. Theory 05Marks 05Marks C. Theory D. Theory 05Marks 05Marks OR Ques. No. 2 - Unit II OR Ques. No. 3 - Unit III OR Ques. No. 4 - Unit IV OR Ques. No. 5 A. Theory on Unit No. I 2.5 Marks B. Theory on Unit No. II 2.5 Marks C. Theory on Unit No. III 2.5 Marks D. Theory on Unit No. IV 2.5 Marks
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